Open AccessPENGUJIAN FRAUD PENTAGON TERHADAP RESIKO FINANCIAL FRAUDULENT REPORTING
Author(s) -
Meiliana Jaunanda,
Daniel Peterson Silaban
Publication year - 2020
Publication title -
ultima management/ultima management
Language(s) - English
Resource type - Journals
eISSN - 2549-404X
pISSN - 2085-4587
DOI - 10.31937/manajemen.v12i2.1581
Subject(s) - rationalization (economics) , pentagon , business , leverage (statistics) , financial stability , finance , accounting , financial system , economics , management , political science , machine learning , computer science , law
The research to examine how much financial stability, financial target, external pressure, nature of industry, ineffective monitoring, rationalization, capability and oship have effect partially and simultaneously to fraud pentagon. The research subjects used were manufacturing companies and were listed on the BEI in the 2014-2018 period. The results of this study are financial stability has a significant influence on fraudulent financial reporting. Rationalization has a significant effect on fraudulent financial reporting. Arrogance partially has a significant influence on fraudulent financial statements, financial target, external pressure, nature of industry, ineffective monitoring, rationalization, capability and oship simultaneously have a significant effect on fraudulent financial statements.
Key Words: Financial performance, Efficiency Operation, Firm Growth, Leverage, Fraud